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The taxpayer was a trustee and the only member of an approved pension scheme.
He withdrew the whole of the fund held by the trustees on the basis that as the only beneficiary of the trust that established the scheme he was entitled to require the trustees to deliver the fund to him under the rule in Saunders v Vautier QB 1841.
He did not include the payments in his tax returns for the relevant tax years. HMRC said the payments should have been included and assessed him under TA 1988 s 591C s 596A and 600.
The taxpayer appealed.
The Special Commissioner dismissed the appeal so the taxpayer appealed to the High Court. That appeal was dismissed although the taxpayer’s appeal was...
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